Act Now for Retroactive Refunds

Tuesday, July 21, 2020

Dozens of additional goods are being excluded from the Section 301 additional tariff (currently 7.5 percent) on List 4A goods from China.

These exclusions, which must be claimed using new HTSUS subheading 9903.88.53, will be retroactive to Sept. 1, 2019, and remain in place until Sept. 1, 2020. Importers may utilize these exclusions for any products that meet the descriptions in the official notice, even if they did not request it.

Importers of affected goods should act now to obtain refunds of Section 301 tariffs paid on such goods since Sept. 1, 2019. Importers also have an Aug. 14 deadline to submit comments on whether these exclusions should be extended for up to 12 months given that they are currently scheduled to remain in effect for less than two months.

For more information on Section 301 tariffs or exclusions, please contact Nicole Bivens CollinsonMarilyn-Joy Cerny, or Kristen Smith.

The products newly excluded from the List 4A tariff are as follows (full descriptions available here).

- HTSUS 0505.10.0055 (down of a kind used for stuffing)

- HTSUS 5504.10.0000 (artificial staple fibers of viscose rayon)

- HTSUS 8215.99.3500 (other spoons and ladles with stainless steel handles)

- HTSUS 9506.70.4000 (ice skates with footwear permanently attached)

- HTSUS 9701.10.0000 (paintings, drawings, and pastels)

- HTSUS 9702.00.0000 (original engravings, prints, and lithographs)

- HTSUS 9703.00.0000 (original sculptures and statuary)

- HTSUS 9705.00.0085 (other collector’s coins)

- HTSUS 9706.00.0020 (antique silverware)

- HTSUS 9706.00.0040 (antique furniture)

- HTSUS 9706.00.0060 (other antiques)

- sodium alginate resins (described in HTSUS 3913.10.0000)

- boot hangers of plastics and steel (described in HTSUS 3924.90.5650)

- exterior doors having outer faces of plastics with foamed plastics insulation (described in HTSUS 3925.20.0010)

- clamps and clips of molded plastics, each with a fastener or adhesive backing for affixing a cord or cable to a flat surface (described in HTSUS 3926.90.9985)

- molded shells of plastics of a kind used to form a housing for an earphone (described in HTSUS 3926.90.9985)

- sets of three polyvinyl chloride-coated foam pads, of plastics, of a kind used to assemble flotation work vests (described HTSUS 3926.90.9985)

- women's knit robes in chief weight of cotton (described in HTSUS 6108.91.0030)

- babies' gowns of cotton knitted interlock fabric (described in HTSUS 6111.20.6070)

- babies' sleep sacks, knitted, of cotton (described in HTSUS 6111.20.6070)

- babies' sleep sacks of cotton interlock knitted fabric (described in HTSUS 6111.20.6070)

- babies' swaddle sacks of cotton knitted interlock fabric (described in HTSUS 6111.20.6070)

- babies' blanket sleepers of polyester knitted fleece (described in HTSUS 6111.30.5015)

- men's and boys' cotton terry bathrobes with muslin trim (described in HTSUS 6207.91.1000)

- women's cotton terry bathrobes with muslin trim (described in HTSUS 6208.91.1010)

- girls' cotton terry bathrobes with muslin trim (described in HTSUS 6208.91.1020)

- girls' fleece bathrobes (described in HTSUS 6208.92.0020)

- blankets of cotton, woven (described in HTSUS 6301.30.0010)

- blankets of cotton, other than woven (described in HTSUS 6301.30.0020)

- crib sheets of muslin cotton (described in HTSUS 6302.31.9020)

- protective covers of cotton for pillows (described in HTSUS 6302.31.9040)

- oven mitts, not knitted or crocheted, of cotton (described in HTSUS 6304.92.0000)

- handrail covers for spas and pools (described in HTSUS 6307.90.9891)

- outdoor shelters, each comprising a canopy of textiles, a folding frame, and a carrying case with wheels (described in HTSUS 6307.90.9891)

- athletic, recreational and sporting headgear designed for off-road use with bicycles (described in HTSUS 6506.10.6045)

- folding helmets of injected plastic parts (described in HTSUS 6506.10.6075)

- fittings of galvanized steel, including to support frames, wings, legs, connector and sign supports, all of which are parts of retail display fixtures (described in HTSUS 8302.42.3065)

- electric snowblowers (described in HTSUS 8430.20.0060)

- cylindrical steel drives specially designed for adjusting color on machines that print on corrugated paper and paperboard (described in HTSUS 8443.91.3000)

- cylindrical steel drives specially designed to control color registration (alignment) and material tension on printing machinery (described in HTSUS 8443.91.3000)

- electrical automated embroidery machines (described in HTSUS 8447.90.5000)

- cast iron covers for hand-operated gate valves (described in HTSUS 8481.90.3000)

- iron or steel bodies of hand-operated disc valves (described in HTSUS 8481.90.3000)

- steel parts of hand-operated gate valves (described in HTSUS 8481.90.3000)

- lithium-ion batteries consisting of cases of base metal containing 18650 individual lithium-ion battery cells (described in HTSUS 8507.60.0020)

- electric coffee makers of a kind used for domestic purposes (described in HTSUS 8516.71.0020)

- wireless communication apparatus that can receive audio data to be distributed to wireless speakers (described in HTSUS 8518.22.0000)

- fuse-type incandescent tungsten-filament lamps (described in HTSUS 8539.29.3050)

- headlight brackets of aluminum for motorcycles (described in HTSUS 8714.10.0050)

- electric guitar kits (described in HTSUS 9207.90.0040)

- parts of music synthesizers of heading 9207 (described in HTSUS 9209.94.8000)

- pre-charged pneumatic air rifles (described in HTSUS 9304.00.2000)

- modular diving boards suitable for mounting on boats or docks (described in HTSUS 9506.29.0080)

- swim masks, snorkeling masks, snorkels, and water fins (described in HTSUS 9506.29.0080)

- balance trainers of plastics containing an air bladder (described in HTSUS 9506.91.0030)

- exercise machines of steel of a kind specifically designed to train the gluteal muscles (described in HTSUS 9506.91.0030)

- push-up exercise machines (described in HTSUS 9506.91.0030)

- brushes of natural goat hair bristles enclosed in a plastic protective holder for cleaning optical lenses (described in HTSUS 9603.90.8050)

- porous-tipped markers for applying liquid chalk (described in HTSUS 9608.20.0000)

- gold coins of collector’s interest, 250 years or more in age, of Chinese origin (described in HTSUS 9705.00.0010)

- collector's coins 250 years or more in age (described in HTSUS 9705.00.0040)

- gold coins of collector’s interest, less than 250 years in age, of Chinese origin (described in HTSUS 9705.00.0050)

- coins of Chinese origin and of collector’s interest, of any metal other than of gold, less than 250 years in age (described in HTSUS 9705.00.0065)

Copyright © 2024 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.


J. Nicole Bivens Collinson
Managing Principal, Operating Committee; International Trade & Government Relations Practice Leader
Marilyn-Joy Cerny
Managing Partner, Operating Committee
Kristen S. Smith
Partner, Advisory Committee; Trade Remedies Practice Group Leader

ST&R: International Trade Law & Policy

Since 1977, we have set the standard for international trade lawyers and consultants, providing comprehensive and effective customs, import and export services to clients worldwide.

View Our Services


Cookie Consent

We have updated our Privacy Policy relating to our use of cookies on our website and the sharing of information. By continuing to use our website or subscribe to our publications, you agree to the Privacy Policy and Terms & Conditions.